Thomlin Company forecasts that total overhead for the current year will be $18,612,000 with 198,000 total machine hours. Year to date, the actual overhead is $8,900,100, and the actual machine hours are 89,900 hours. If Thomlin Company uses a predetermined overhead rate based on machine hours for applying overhead, as of this point in time (year to date), the overhead is

a. $540,500 overapplied

b. $449,500 overapplied

c. $540,500 underapplied

d. $449,500 underapplied